Transient Occupancy Tax (TOT) and the Big Bear Lake Tourism Business Improvement District (BBLTBID) assessments are remitted on a quarterly basis. TOT is a tax levied on visitors renting overnight accommodations on a short-term basis (less than 30 days). Out of the 8% levied from overnight accommodations, 6% is deposited into the City's General Fund to provide for police, public works, general administration, and community development, and 2% is deposited into the City's Capital Improvement Fund to be used for infrastructure and community enhancements.

BBLTBID assessments are collected by the City on behalf of Visit Big Bear. These pass-through assessments are a funding mechanism used to provide a specific benefit (e.g. marketing) to assessed businesses. Funds generated by the assessment are used by Visit Big Bear to enhance the guest experience and attract visitors in off-peak seasons through destination marketing. There are two types of businesses from which BBLTBID assessments are collected: Short-term overnight accommodations are assessed at a rate of 3% of gross receipts and a 2% assessment is levied on all lift tickets and annual pass sales at Bear Mountain Resorts. 



To remit TOT/BBLTBID, visit our online payment center. Once your payment is processed, please email the remittance forms to our Finance Department at


    • When are the due dates? TOT/BBLTBID remittances are due the last day of the month, following the end of the quarter.  For example, the 1st calendar quarter of each year (January-March) is due on the last day of April.  Postmarks are accepted. If the City of Big Bear Lake does not receive your TOT/BBLTBID payment by the due date, penalties and interest will apply.
    • What if I didn't have any revenue or guests in a particular quarter? If your business does not have any rentals during a particular quarter, you are still required to send a remittance form by the due date. Please indicate there are $0 gross receipts, and $0 tax due.
    • Do I have to remit my taxes, or does the rental agency do it? Airbnb, VRBO, HomeAway, or any third-party online rental agencies DO NOT remit taxes on your behalf. It is your responsibility to calculate your gross receipts and remit taxes quarterly if you work with these online agencies.
    • What is subject to TOT and TBID? The following is a list of fees, by the way of example, that must be included in the gross receipts and are therefore subject to TOT and BBLTBID. This is not meant to be a comprehensive list. Please email the Tourism Management Department if you have any questions regarding any non-refundable, nondiscretionary fees that your establishment may be charging. Examples include: Booking fees, management fees, cleaning fees, damage waiver fees, spa fees, reservation fees, pet deposits/fees, linen fees, maid fees, administration fees, non-refundable deposits, credit card usage fees, utility fees/surcharges

All TOT and BBLTBID registrants are encouraged to contact the Tourism Management Department for further clarification and/or specific questions.








Email TOT/TBID Coordinator

Main Office:
Phone: (909) 866-5831 x 114
Fax: (909) 866-7511

Office Hours
8:00 a.m. - 5:00 p.m.

Physical Address
39707 Big Bear Boulevard
Big Bear Lake, CA 92315

Mailing Address
City of Big Bear Lake
PO Box 10000
Big Bear Lake, CA 92315